The Service Tax returns are to be filed half yearly in the prescribed Form ST-3 or Form ST - 3A
Form ST-3 - For all the registered assessee, including Input Service Distributors,
The returns have to be submitted, along with copies of all TR-6 challans within 25 days of the expiry of the fiscal half-year
For half year 1st April to 30th September – by 25th October
For half year 1st October to 31st March – by 25th April.
Form ST-3A -The assessee who is making provisional assessment for any month/quarter submit the memorandum in from ST-3A by providing the details of difference between the provisional amount of Service Taxdeposited and actual amount of Service Taxpayable for each month along with the half yearly return in Form ST - 3.
'Returns and Timelines for Service Tax' has been shared with
